Oscar Pistorius ‘needs to pay’ says Steenkamp cousin


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PRETORIA // A cousin of slain model Reeva Steenkamp made a tearful plea on Thursday for Oscar Pistorius to “pay for what he has done”, as the prosecution sought to ensure the Paralympic athlete goes to jail.

Battling tears and with her voice trembling, Kim Martin told a sentencing hearing that she was “very fearful” of the South African Paralympic and Olympic sprinter and did not believe his apology for killing her cherished cousin was genuine.

“Pistorius needs to pay for what he has done, for taking Reeva’s life, for what he’s done to my uncle, to my aunt and the rest of my family,” she said.

“My family are not people who are seeking revenge, we just feel that to take someone’s life, to shoot somebody behind a door, that is unarmed, that is harmless, needs sufficient punishment.

“Everybody has suffered here, and I really think we need to send a message to society that you can’t do this and get away with it.”

Pistorius has been found guilty of manslaughter for shooting Steenkamp dead on Valentine’s Day 2013.

He could be sentenced as soon as Friday, but with no mandatory minimum sentence, Judge Thokozile Masipa will have to decide whether he deserves to go to jail or stay free.

Pistorius’s defence team has painted the him as a “broken man”, wracked by guilt about accidentally shooting his lover four times with hollow point bullets, believing her to be a burglar.

They have argued the double amputee would be vulnerable in prison and should receive a community service instead.

Prosecutor Gerrie Nel has slammed that suggestion as “shockingly inappropriate,” and said that “if the court sentence is too light, and society loses trust in the court, they will take the law into their own hands”.

* Agence France-Presse

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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73

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